Uniform System of Accounts for the Lodging Industry. A Comprehensive Guide for Indian Hotels June 2026 Table of Contents Origins and Evolution of USALI Key Components of USALI Reporting USALI vs. IFRS/Ind AS: Operational vs. Statutory Reporting Indian Hotel Accounting Today Why Indian Hotels Should Adopt USALI Implementation Pathway for Indian Hotels Global Trends and Relevance to India Conclusion USALI: A Universal Standard for Hotel Accounting The Uniform System of Accounts

By Bijoy Sengupta In the bustling lobbies of India’s new-age hotels, a quiet revolution is taking place. The guest checking in via a facial recognition kiosk, the traveller live-streaming a rooftop infinity pool, the digital nomad ordering a plant-based thali through a voice-activated in-room assistant — they all belong to a generation that is no longer the future. They are the present. Generation Z. Born between the late 1990s and early 2010s, Gen Z is rapidly becoming the m

Why Hotel Brand Affiliation & Operator Search Matter Choosing the right brand and management model is one of the most important decisions a hotel owner can make. Selecting the proper brand and operator can positively influence a hotel's competitive positioning, its performance, and the long-term value of the asset. Conversely, choosing the wrong operator is one of the most expensive mistakes an owner can make. Strong brand affiliation provides access to loyalty programs, dist

Starting a hotel is an exciting venture, but it comes with many risks and uncertainties. For new and aspiring hotel owners, understanding whether a hotel project is viable before investing significant time and money is crucial. This is where a hotel feasibility study report becomes indispensable. It provides a clear picture of the project's potential success, helping owners make informed decisions and avoid costly mistakes. This post explains why investing in a feasibility st

Hotels face constant pressure to improve efficiency while delivering exceptional guest experiences. Artificial intelligence (AI) and AI tools offer practical solutions that help hotel owners meet these demands. By automating routine tasks, personalizing services, and providing data-driven insights, AI can transform hotel operations in meaningful ways. Digital concierge kiosk in a modern hotel lobby How AI Improves Front Desk and Guest Services The front desk is the heart of h

When a hotel owner decides how their property will be operated and taken to market, they face one of the most consequential decisions of the entire project. The structure chosen determines who controls the guest experience, whose brand appears above the door, how much money flows out in fees, and how much freedom the owner retains over design, capital spend, and long-term strategy. Four models dominate the conversation: the Franchise Agreement, the Hotel Management Agreement,

India’s hospitality sector is at a crossroads. Currently, about 90% of hotels in India operate under hotel management agreements with brands, while only 10% use franchise models. This setup is the reverse of what is seen globally, where franchises dominate. As Indian hotel brands begin to recommend franchise models more actively, the landscape is set to change dramatically. This shift will create a strong demand for third party hotel management companies, positioning firms li

Starting a hotel brand can feel overwhelming for first-time owners. The hospitality industry demands expertise in operations, marketing, guest experience, and more. Many new hotel owners want to create a unique brand and grow their presence while keeping full control over their property’s identity and value. White label hotel management offers a solution that meets these goals by providing professional management services behind the scenes, allowing owners to focus on buildin

In the realm of vacation homes, a concept gaining traction is fractional ownership. But what exactly is fractional ownership, and does it make sense for individuals seeking a piece of paradise to call their own? Let's explore the ins and outs of fractional ownership of holiday homes and whether it’s a viable option for those looking to invest in a slice of serenity. !Understanding Fractional Ownership Fractional ownership allows multiple buyers to share ownership of a proper

In the realm of hospitality, the property management conundrum remains a hot topic of debate among hoteliers. One of the central questions that arise is the dilemma between investing in one-time costs versus recurring costs when it comes to property management systems (PMS) and channel managers. Let's delve into this conundrum, explore the pros and cons of each approach, and understand the implications for hotel operations. The One-Time Cost Advantage Investing in a robust p

In the competitive hospitality industry, operational excellence is key to ensuring a seamless and exceptional guest experience. Hotels that prioritize efficiency, innovation, and guest satisfaction set themselves apart from the rest. Let's explore some fascinating case studies that exemplify hotel operational excellence and how they have raised the bar for guest services. The Art of Personalization: Aruba Hotel Aruba Hotel, a luxurious boutique hotel, has mastered the art of

In the competitive landscape of the hospitality industry, hotel owners strive to find ways to optimize their operations and deliver exceptional guest experiences. One proven method to achieve these goals is through strategic consultation provided by third-party hotel management consultants. By leveraging the expertise and insights of these consultants, hotel owners can maximize efficiency, improve service quality, and ultimately boost their bottom line. Understanding the Rol

The hotel industry is a complex and dynamic beast. Owners face a constant balancing act: maximizing revenue, delivering exceptional guest experiences, and navigating ever-changing market trends. This is where third-party hotel management companies (TPMC) step in, offering a valuable partnership that benefits both hotel owners and the industry as a whole. Boosting Owner Profitability: Expertise at Every Step For hotel owners, the primary advantage of utilizing a TPMC lies in

India's vibrant hospitality sector, with its rich tapestry of traditions and modern amenities, has been a key driver of tourism and economic growth. However, the recent years have presented unprecedented challenges. The COVID-19 pandemic significantly impacted travel and occupancy rates, forcing hotels to adapt and innovate. In this dynamic landscape, hotel consultants have emerged as strategic partners, guiding hotels towards a successful recovery and reimagining the future

In the competitive world of hospitality, maximizing profits and staying ahead of the curve is a constant battle. While hotel owners and managers wear many hats, sometimes an expert eye is needed to unlock a hotel's true potential. This is where hotel consultants come in. But is hiring a consultant a wise investment, and if so, when? Let's delve into the return on investment (ROI) you can expect from a hotel consultant and explore situations where their expertise can significa

Efficiency is the mainstay of any sustainable business and it can only be achieved through effective communication within the company. A typical hotel has various departments that must function in tandem to carry out smooth operations. It is imperative that all staff members within these departments have all the necessary information and updates, daily, regarding the hotel and its guests. Meetings are a powerful medium through which all communication is affected, be it top do